JERA LOGISTICS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JERA LOGISTICS
Largest movements
- Receivables within one year -€112,679
down €112,679 (-8.2%), from €1.4m to €1.3m
of which Trade receivables: -€118,780
- Profit (loss) carried forward -€173,964
down €173,964 (-72.0%), from -€241,470 to -€415,434
- Accrued charges and deferred income +€50,647
up €50,647 (+19.5%), from €259,364 to €310,011
- Tax, wage and social debts +€14,408
up €14,408 (+13.1%), from €109,975 to €124,383
of which Remuneration and social security: +€23,754
- Gross operating margin -€88,401
down €88,401, from €3,670 to -€84,731
- Staff costs +€5,588
up €5,588 (+5.9%), from €95,229 to €100,817
- Financial income +€2,110
up €2,110 (+15.8%), from €13,395 to €15,505
- Other operating charges -€1,407
down €1,407 (-41.5%), from €3,392 to €1,985
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,430,202 | €1,312,633 | -€117,569 | -8.2% |
| Fixed assets | 21/28 | €44,600 | €43,479 | -€1,121 | -2.5% |
| Tangible fixed assets | 22/27 | €0 | €1,746 | +€1,746 | |
| Plant, machinery and equipment | 23 | - | €1,746 | +€1,746 | |
| Financial fixed assets | 28 | €44,600 | €41,733 | -€2,867 | -6.4% |
| Current assets | 29/58 | €1,385,602 | €1,269,154 | -€116,448 | -8.4% |
| Amounts receivable within one year | 40/41 | €1,381,833 | €1,269,154 | -€112,679 | -8.2% |
| Trade receivables | 40 | €1,146,279 | €1,027,499 | -€118,780 | -10.4% |
| Other amounts receivable | 41 | €235,554 | €241,655 | +€6,101 | +2.6% |
| Cash at bank and in hand | 54/58 | €3,769 | - | -€3,769 | |
| Total equity and liabilities | 10/49 | €1,430,202 | €1,312,633 | -€117,569 | -8.2% |
| Equity | 10/15 | -€185,370 | -€359,334 | -€173,964 | -93.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,500 | €37,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,640 | €35,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€241,470 | -€415,434 | -€173,964 | -72.0% |
| Provisions and deferred taxes | 16 | €942,582 | €942,582 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €942,582 | €942,582 | = | 0.0% |
| Other liabilities and charges | 164/5 | €942,582 | €942,582 | = | 0.0% |
| Amounts payable | 17/49 | €672,990 | €729,385 | +€56,395 | +8.4% |
| Amounts payable within one year | 42/48 | €413,626 | €419,374 | +€5,748 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €109,975 | €124,383 | +€14,408 | +13.1% |
| Taxes | 450/3 | €48,085 | €38,739 | -€9,346 | -19.4% |
| Remuneration and social security | 454/9 | €61,890 | €85,644 | +€23,754 | +38.4% |
| Other amounts payable | 47/48 | €283,651 | €274,991 | -€8,660 | -3.1% |
| Accrued charges and deferred income | 492/3 | €259,364 | €310,011 | +€50,647 | +19.5% |
| Remuneration, social security and pensions | 62 | €95,229 | €100,817 | +€5,588 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €860 | +€559 | +186% |
| Other operating charges | 640/8 | €3,392 | €1,985 | -€1,407 | -41.5% |
| Gross operating margin | 9900 | €3,670 | -€84,731 | -€88,401 | |
| Operating profit (loss) | 9901 | -€95,252 | -€188,393 | -€93,141 | -97.8% |
| Financial income | 75/76B | €13,395 | €15,505 | +€2,110 | +15.8% |
| Recurring financial income | 75 | €13,395 | €15,505 | +€2,110 | +15.8% |
| Financial charges | 65/66B | €450 | €449 | -€1 | -0.2% |
| Recurring financial charges | 65 | €450 | €449 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€82,307 | -€173,337 | -€91,030 | -111% |
| Income taxes | 67/77 | - | €627 | +€627 | |
| Profit (loss) for the period | 9904 | -€82,307 | -€173,964 | -€91,657 | -111% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,307 | -€173,964 | -€91,657 | -111% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.